yes or no -depends on your accounting model.

 If all your accounting method is based on receiving and payout date, then you can count HOA fee in 2015. If your accounting method is based on which date/month you are paying for, then you should put in 2016. Remember your accounting method should be consistent through out all your payment and receivings. 

Most people are using the actual payout and receiving date method, so put HOA fee in 205 is fine.